The Skone Corp. reported at the end of the year inventories of $43,900 and a LIFO reserve of $15,800. The beginning inventories was $36,200 and the beginning LIFO reserve was $13,100. The cost of goods sold was $197,500 under LIFO and the net Income was $17,800 for the year. Tax rate was 30%.

Calculate the inventory turnover ration under the FIFO method